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財政部賦稅署-法規查詢主題專區

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法律與法規命令

Tax Act:
Enforcement Rules of the Income Tax Act
Article 8-4
Content:
According to Subparagraph 16, Paragraph 1, Article 4 of the Act, where the transaction income generated in the sale of property of an individual or a profit-seeking enterprise is exempted from tax; no transaction loss shall be deducted.
 Update:2018-04-20

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